Cases Dealing with the Necessity for Delegated Authority-This file contains a list of cases regarding the need of public officers and employees to have delegated authority.

Delegation of Authority Brief-This brief, taken from a larger one, addresses the requirement that public officers and employees must have delegated authority to act.

   (see Irwin Schiff's Federal Mafia book, page 264, ISBN 0-930374-09-6 available from http://www.paynoincometax.com  for a copy of    the letter):

Delegation of authority orders authorizing Internal Revenue Service employees to perform specific duties or activities need not be published in the Federal Register.  See United States v. McCall, SCR No. 89-15 (N.D. Ind., January 4, 1990) or Hogg v. United States, 428 F.2d 274 (6th Cir. 1970), cert denied 401 U.S. 910 (1971).  When Treasury Orders are published in the Federal Register, this is generally done for the convenience of the public rather than pursuant to any legal requirement. 

There is no legal requirement to publish delegation orders internal to the Dept. of Treasury in the Federal Register.  It is the official Dept. of Treasury view that the current Treasury Order 150-10 delegates responsibility, and all necessary authority, to the Commissioner of the Internal Revenue Service to administer and enforce the Internal Revenue Laws.  Sections 7801 and 7802 of the Internal Revenue Code expressly provide authority for the Delegation Orders of the Commissioner of Internal Revenue.  

The records maintained by the Office of Management Support Systems, which manages the Treasury Orders and Directives System, do not indicate whether Treasury Order 150-10 has been filed with the Federal Register in 1982.  However, this order would not have to be published in the Federal Register because there is no legal requirement to publish internal delegation orders in the Federal Register.

Bouvier's Maxims of Law, 1856

Nemo dat qui non habet. No one can give who does not possess. Jenk. Cent. 250.

Nemo plus juris ad alienum transfere potest, quam ispe habent. One cannot transfer to another a right which he has not. Dig. 50, 17, 54; 10 Pet. 161, 175.

Nemo potest facere per alium quod per se non potest. No one can do that by another which he cannot do by himself.

Qui per alium facit per seipsum facere videtur. He who does anything through another, is considered as doing it himself. Co. Litt. 258.

Quicpuid acquiritur servo, acquiritur domino. Whatever is acquired by the servant, is acquired for the master. 15 Bin. Ab. 327.

Quod per me non possum, nec per alium. What I cannot do in person, I cannot do by proxy. 4 Co. 24.

What a man cannot transfer, he cannot bind by articles.

U.S. v. William M. Butler, 297 U.S. 1 (1936)

"The question is not what power the federal government ought to have, but what powers, in fact, have been given by the people... The federal union is a government of delegated powers. It has only such as are expressly conferred upon it, and such as are reasonably to be implied from those granted.  In this respect, we differ radically from nations where all legislative power, without restriction or limitation, is vested in a parliament or other legislative body subject to no restriction except the discretion of its members." (Congress)

CARILLO v. U.S., No. Case No. CV-S-02-0353-KJD-(LRL) (D.Nev. 03/12/2003)

"Plaintiff repeatedly argues that letters and notices the IRS sent as well as determinations and assessments made by the IRS are invalid because there is no evidence of any delegated authority from the Secretary of Treasury to the various IRS employees. Relevant statutes and regulations demonstrate, however, that the Secretary does have the power to collect taxes, and that such power can be delegated to local IRS agents. 26 U.S.C. § 6301 provides that "[t]he Secretary shall collect the taxes imposed by the internal revenue laws." The actual task of collecting the taxes, however, has been delegated to local IRS directors. See 26 C.F.R. § 301.6301-1 ("The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue."). The delegation of authority down the chain of command, from the Secretary, to the Commissioner of Internal Revenue, to local IRS employees constitutes a valid delegation by the Secretary to the Commissioner, and a re-delegation by the Commissioner to the delegated officers and employees. See 26 U.S.C. § 7701 (a)(11)(A), (12)(A)(i); 26 C.F.R. § 301.7701-9; Hughes v. United States, 953 F.2d 531, 536 (9th Cir. 1992)."

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